Attached is survey report results of the Joint AAA/APLG/FSA Doctoral Education Committee. It is few years old, but still gives a good insight for those who are planning Ph.D in Accounting.
The objective of this committee was to gather information of interest to those considering entering into the accounting academic profession. The 2008–2009 listing of schools of schools offering a PhD in accounting in the United States identified in the Hasselback directory of accounting programs was used as the basis of identifying accounting PhD programs. Of the 102 schools identified, 89 have submitted responses, 1 has not responded, and 12 schools on the list no longer have an active accounting PhD program.
If you learn to do things that you need to do - then someday - you can do things that you want to do.